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    <title>1984 (8) TMI 139 - ITAT JAIPUR</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeals for the assessment years 1978-79 &amp;amp; 1979-80. The addition of scrap shortage in the manufacturing business was deleted for both years due to insufficient evidence supporting the claimed higher shortage percentages. Additionally, the disallowance of 1/5th of conveyance expenses, including the salary to the driver and interest on a car loan, was reversed as these expenses were found not directly related to the car&#039;s usage by the directors.</description>
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    <pubDate>Thu, 30 Aug 1984 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=67878</link>
      <description>The Tribunal partially allowed the assessee&#039;s appeals for the assessment years 1978-79 &amp;amp; 1979-80. The addition of scrap shortage in the manufacturing business was deleted for both years due to insufficient evidence supporting the claimed higher shortage percentages. Additionally, the disallowance of 1/5th of conveyance expenses, including the salary to the driver and interest on a car loan, was reversed as these expenses were found not directly related to the car&#039;s usage by the directors.</description>
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      <pubDate>Thu, 30 Aug 1984 00:00:00 +0530</pubDate>
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